Office of Tax Appeals
1012 Kanawha Blvd. E.
Suite 300
Charleston, WV 25301
Tel.: (304) 558-1666
Fax: (304) 558-1670
Email: wvota@wv.gov

Welcome to the Office of Tax Appeals

​​​The West Virginia Office of Tax Appeals began operations on January 01, 2003. OTA hears and decides primarily state tax disputes that are not resolved informally before the State Tax Commissioner’s Office. OTA is completely separate from and totally independent of the State Tax Commissioner’s Office and is a quasi-judicial (court-like) tribunal that is part of the executive branch of state government (within the West Virginia Department of Revenue for administrative support and budgetary purposes only). OTA is comparable to the United States Tax Court not to the Appellate Division of the Internal Revenue Service. OTA’s independence from the State Tax Commissioner’s Office eliminates the perception of unfairness in the prior process that had the same agency (the State Tax Commissioner’s Office) collecting state tax revenues and administratively adjudicating state tax disputes (through the Commissioner’s former Office of Hearings and Appeals).

Effect​​ive December 1, 2022, please call the office at (304) 558-1666 to confirm receipt of faxed documents until further notice.  Please note, we will not be responsible for lost documents.


Please read all instructions and attach requested​ paperwork if you plan on filing an appeal. Failure to do so will result in a delay​ in your case. ​

When filing a new petition, please only use one (1) form of submission, do not send duplicates by other means. ​​​​



Important Reminders

· Petitions​​ for appeal​ presented to this agency should be complete and properly signed by the petitioner or their representative. It is extremely important that contact information for you and your representative are on the forms to include full addresses and working telephone numbers.

·  According to the governing statute for appeal to this office, the taxpayer has exactly 60 calendar days to submit their petition, counting from the day they receive the notice of assessment or denial of refund letter from the State Tax Commissioner’s Office, failure to meet this deadline, even by one day, will likely result in dismissal of your petition from the docket.  There are no exceptions to this statutory requirement.

·  In completing the WV-2848 Power of Attorney Form:  This form is a Tax Division form.  OTA needs this form completed in all cases whereby you wish a representative to be involved with your case.  OTA does NOT require the document to be an original or with original signatures for purposes related to OTA business.  A copy will suffice.  All other aspects of the form apply for Tax Appeal purposes.